PT PANIN SEKURITAS TBK DAN ENTITAS ANAKNYAAND ITS SUBSIDIARIES
PT PANIN SEKURITAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT PANIN SEKURITAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT FOR THE YEAR ENDED
31 DECEMBER 20166 Expressed in Rupiah, unless otherwise stated
Halaman - 63 -
Page 20.
PERPAJAKAN Lanjutan
20.
TAXATION Continued
d. Pajak kini
d. Current tax
Rekonsiliasi antara laba sebelum pajak penghasilan sebagaimana
yang disajikan
dalam laporan
laba rugi dan penghasilan komprehensif lain konsolidasian
dengan taksiran
penghasilan kena pajak untuk tahun-tahun yang berakhir
31 Desembe 2016 dan 2015 adalah sebagai berikut: A reconcilliation between profit before income
tax as presented in the consolidated statements of profit or loss and other comprehensive income
with estimated taxable profits for years ended 31 December 2016 and 2015 is as follows:
2016 2015
Laba konsolidasian sebelum pajak penghasilan
311.117.941.082 108.952.347.400
Consolidated profit before income tax
Dikurangi: laba sebelum pajak penghasilan entitas anak
61.694.148.880 29.087.437.702
Deduct : Profit before income tax of the subsidiaries
Laba Perusahaan Profit before income tax of
sebelum pajak penghasilan 249.423.792.202 79.864.909.698
the company Beda waktu:
Timing differences:: Difference between tax and accounting
Selisih penyusutan aset depreciation of property and
tetap fiskal dan komersial 81.818.824
240.271.297 equipments
Penyisihan imbalan kerja 194.153.554
640.955.238 Provision for employee benefits
Keuntungan atas Gain on sale of property and
penjualan aset tetap 85.476.927
110.293.287 equipments
197.811.657 770.933.248
Beda tetap: Permanent differences:
Laba yang telah direalisasi atas perdagangan aset
Realized gain on trading keuangan yang diukur pada
of financial assets at fair value nilai wajar melalui laba rugi
2.471.953.105 1.909.139.325 through profit and loss
Laba yang belum direalisasi atas aset keuangan yang
diukur pada nilai wajar Unrealized gain on Financial assets
melalui laba rugi 1.291.252.066 1.167.548.966
at fair valuet hrough profit and loss Dipindahkan
1.180.701.039 3.076.688.291 Brought forward
PT PANIN SEKURITAS TBK DAN ENTITAS ANAKNYAAND ITS SUBSIDIARIES
PT PANIN SEKURITAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT PANIN SEKURITAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT FOR THE YEAR ENDED
31 DECEMBER 20166 Expressed in Rupiah, unless otherwise stated
Halaman - 64 -
Page 20.
PERPAJAKAN Lanjutan 20.
TAXATION Continued
d.
Pajak kini Lanjutan
d.
Current tax Continued 2016
2015
Pindahan 1.180.701.039 3.076.688.291
Carried forward Bunga deposito
Interest on deposits and interest on dan jasa giro obligasi dan
credit bank balances, bonds lain-lain
2.351.953.437 4.481.686.259 and other
Beban atas obyek pajak Expenses related to final
penghasilan final 656.205.283
691.341.927 tax object
Pendapatan yang bukan merupakan obyek pajak:
Income not subject to income tax Penyertaan di reksadana
Unrealized investment in units of yang belum realisasi
62.037.764.528 81.481.884.569 mutual funds
Beban yang tidak diperkenankan oleh fiskal:
Non-deductible expenses: Beban pajak
62.055.796 327.125.309
Tax expenses Asuransi
470.013.416 385.313.529
Insurances Representasi dan sumbangan
249.663.176 309.869.586
Representation and donation Pemeliharaan mobil mewah dan
Maintenance of luxurious vehicle and telepon selular
303.243.711 272.101.404
cellular phone Pemeliharaan kendaraan
bermotor 43.638.126
34.758.840 Maintenance on vehicles
62.604.898.457 75.944.020.614 Taksiran penghasilan
kena pajak Perusahaan 185.440.381.069
156.579.863.560 Estimated taxable
Income of the Company Beban pajak penghasilan
Income tax expense kini
– Perusahaan 37.088.076.200
31.315.972.600 of the Company - current
Penyesuaian periode sebelumnya Adjustment on previous fiscal period
– perusahaan 3.554.626.632
- -
company Beban pajak penghasilan
Current income tax expense kini
– entitas anak 10.894.810.711
13.536.487.451 - subsidiaries
Penyesuaian periode sebelumnya Adjustment on previous fiscal period
– entitas anak 95.449.289
- -
subsidiaries Jumlah beban pajak
Total income tax penghasilan kini
51.632.962.832 44.852.460.051
expense - current
PT PANIN SEKURITAS TBK DAN ENTITAS ANAKNYAAND ITS SUBSIDIARIES
PT PANIN SEKURITAS Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2016
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT PANIN SEKURITAS Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENT FOR THE YEAR ENDED
31 DECEMBER 20166 Expressed in Rupiah, unless otherwise stated
Halaman - 65 -
Page 20.
PERPAJAKAN Lanjutan
20.
TAXATION Continued
e.
Aset pajak tangguhan, bersih
e.
Deferred tax assets, net
Dibebankan dikreditkan ke Dikreditkan ke
laba tahun penghasilan
berjalan komprehensif
Charged lainCredited
credited to to other
2015 profit for the
year comprehensive
income 2016
Perusahaan Company
Selisih penyusutan aset Different between tax and
tetap fiskal dan komersial
. 460.650.615
544.982 -
460.105.633 accounting net book value
of fixed assets Kewajiban imbalan kerja
1.026.959.412 38.830.711
32.648.891 1.020.777.592 Employee benefits obligations
1.487.610.027 39.375.693
32.648.891 1.480.883.225
Entitas anak 1.157.997.634
56.657.610 92.442.838
1.307.098.082 The subsidiaries
Jumlah aset pajak tangguhan, bersih
2.645.607.661 17.281.917
125.091.729 2.787.981.307
Total deferred tax assets, net
Dibebankan ke Dikreditkan ke
penghasilan laba tahun
komprehensif berjalan
lain Credited
Charged to 2014
to profit for the
year other
comprehensive income
2015 Perusahaan
Company
Selisih penyusutan aset Different between tax and
tetap fiskal dan komersial
434.655.013 25.995.602
- 460.650.615
accounting net book value of fixed assets
Kewajiban imbalan kerja 970.813.942
128.191.047 72.045.577
1.026.959.412 Employee benefits obligations 1.405.468.955
154.186.649 72.045.577
1.487.610.027
Entitas anak 1.077.061.188
121.687.608 40.751.162
1.157.997.634 The subsidiaries
Jumlah aset pajak tangguhan, bersih
2.482.530.143 275.874.257
112.796.739 2.645.607.661
Total deferred tax assets, net